In a medium saucepan over medium heat, add brown sugar and water. Cook until sugar is dissolved and mixture is slightly thickened and syrup-y, about 2-3 minutes. Add pecans stirring to coat. Add slices of bacon to the pan, pressing down a bit into sugar and pecan mixture and spooning some over the top. Flip bacon, then do the same thing to ensure bacon is well coated.
Remove bacon and place on a sheet of parchment, wax paper, or a non-stick baking mat. Sprinkle with a sea salt to taste. Cool completely and serve.